OPTILOG SCM: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OPTILOG SCM
Largest movements
- Cash -€45,887
down €45,887 (-44.3%), from €103,506 to €57,619
mainly Contributions, distributions and other (-€276,072) and Receivables within one year (-€12,612)
- Current investments -€40,000
down €40,000 (-25.0%), from €160,000 to €120,000
- Tangible fixed assets -€15,026
down €15,026 (-35.9%), from €41,801 to €26,775
of which Furniture and vehicles: -€13,330
- Receivables within one year +€12,612
up €12,612 (+47.1%), from €26,804 to €39,416
of which Trade receivables: +€18,148
- Reserves -€191,116
down €191,116 (-58.6%), from €326,330 to €135,214
- Other debts +€106,780
up €106,780, from €0 to €106,780
- Tax, wage and social debts -€3,478
down €3,478 (-24.0%), from €14,518 to €11,040
- Financial income +€17,658
up €17,658, from €0 to €17,658
- Taxes +€4,247
up €4,247 (+23.5%), from €18,095 to €22,341
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €343,211 | €258,532 | -€84,679 | -24.7% |
| Fixed assets | 21/28 | €41,841 | €26,815 | -€15,026 | -35.9% |
| Tangible fixed assets | 22/27 | €41,801 | €26,775 | -€15,026 | -35.9% |
| Plant, machinery and equipment | 23 | €826 | €829 | +€3 | +0.4% |
| Furniture and vehicles | 24 | €36,335 | €23,005 | -€13,330 | -36.7% |
| Other tangible fixed assets | 26 | €4,640 | €2,941 | -€1,699 | -36.6% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €301,370 | €231,717 | -€69,653 | -23.1% |
| Stocks and contracts in progress | 3 | €11,060 | €11,810 | +€750 | +6.8% |
| Stocks | 30/36 | €11,060 | €11,810 | +€750 | +6.8% |
| Amounts receivable within one year | 40/41 | €26,804 | €39,416 | +€12,612 | +47.1% |
| Trade receivables | 40 | €21,175 | €39,323 | +€18,148 | +85.7% |
| Other amounts receivable | 41 | €5,629 | €93 | -€5,536 | -98.4% |
| Current investments | 50/53 | €160,000 | €120,000 | -€40,000 | -25.0% |
| Cash at bank and in hand | 54/58 | €103,506 | €57,619 | -€45,887 | -44.3% |
| Deferred charges and accrued income | 490/1 | - | €2,872 | +€2,872 | |
| Total equity and liabilities | 10/49 | €343,211 | €258,532 | -€84,679 | -24.7% |
| Equity | 10/15 | €326,331 | €135,215 | -€191,116 | -58.6% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €326,330 | €135,214 | -€191,116 | -58.6% |
| Distributable reserves | 133 | €326,330 | €135,214 | -€191,116 | -58.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,880 | €123,317 | +€106,437 | +630.6% |
| Amounts payable within one year | 42/48 | €16,880 | €122,455 | +€105,575 | +625.5% |
| Trade debts | 44 | €2,362 | €4,635 | +€2,274 | +96.3% |
| Suppliers | 440/4 | €2,362 | €4,635 | +€2,274 | +96.3% |
| Taxes, remuneration and social security | 45 | €14,518 | €11,040 | -€3,478 | -24.0% |
| Taxes | 450/3 | €14,518 | €11,040 | -€3,478 | -24.0% |
| Other amounts payable | 47/48 | €0 | €106,780 | +€106,780 | |
| Accrued charges and deferred income | 492/3 | - | €862 | +€862 | |
| Non-recurring operating income | 76A | - | €4,350 | +€4,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,005 | €16,069 | +€1,063 | +7.1% |
| Other operating charges | 640/8 | €2,096 | €1,686 | -€410 | -19.6% |
| Gross operating margin | 9900 | €106,605 | €107,480 | +€875 | +0.8% |
| Operating profit (loss) | 9901 | €89,504 | €89,726 | +€222 | +0.2% |
| Financial income | 75/76B | €0 | €17,658 | +€17,658 | |
| Recurring financial income | 75 | €0 | €17,658 | +€17,658 | |
| Financial charges | 65/66B | -€697 | €86 | +€783 | |
| Recurring financial charges | 65 | -€697 | €86 | +€783 | |
| Profit (loss) for the period before taxes | 9903 | €90,201 | €107,298 | +€17,097 | +19.0% |
| Income taxes | 67/77 | €18,095 | €22,341 | +€4,247 | +23.5% |
| Profit (loss) for the period | 9904 | €72,106 | €84,956 | +€12,850 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €72,106 | €84,956 | +€12,850 | +17.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.